THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION - THE ROMANIAN ACCOUNTING ENVIRONMENT

Cuzdriorean Dan Dacian (), Albu Catalin Nicolae () and Albu Nadia
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Cuzdriorean Dan Dacian: Universitatea Babes-Bolyai, Facultatea de Stiinte Economice si Gestiunea Afacerilor
Albu Catalin Nicolae: Academia de Studii Economice, Facultatea de contabilitate si informatica de gestiune
Albu Nadia: Academia de Studii Economice, Facultatea de contabilitate si informatica de gestiune

Annals of Faculty of Economics, 2012, vol. 1, issue 1, 894-900

Abstract: The paper analyses the relationship between accounting and taxation in the Romanian accounting environment. In this respect the paper illustrates the results of the main research conducted in the national and international literature in terms of the relationship between accounting and taxation in Romania and also the main research directions in terms of tax-accounting link. The paper concludes that the level of influence was decreased over time (de jure and de facto) as a result of changes made in the Romanian accounting and tax environment.

Keywords: accounting; taxation; tax-accounting link; accounting environment; Romania (search for similar items in EconPapers)
JEL-codes: H29 M40 M41 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:1:y:2012:i:1:p:894-900

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